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Highlights / Annotations / Catch Notes For October of 2018

Home Highlights October October 2018 Year 2018

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Showing 201 to 250 of 625 Records

1 2 3 456 7 8 9........ 13

October 22, 2018 Case Laws GST HC

Goods Detained Over Invalid E-Way Bill; Release Possible with Bond After Part-B Upload Fails to Correct Issue.
October 22, 2018 Case Laws Income Tax HC

Tribunal Lacks Authority to Use Self-Created Formula for Income Estimation, Must Follow Established Legal Procedures.
October 22, 2018 Case Laws Income Tax HC

Retrospective Application of Provisos in Sections 40(a)(ia) and 201(1) of Income Tax Act from April 1, 2005.
October 22, 2018 Case Laws Income Tax HC

Income from quick share sales, held mainly under a week, classified as business income, not capital gains.
October 22, 2018 Case Laws Income Tax HC

Appellant Claims High Court Overlooked Income Declaration Scheme 2016 Clauses; Repeated Filings Misuse Court Process.
October 22, 2018 Case Laws Income Tax HC

Corrigendum Orders Can't Fix Non-Compliance with Section 144-C of Income Tax Act; Section 292B Inapplicable for Revenue Errors.
October 22, 2018 Case Laws Income Tax AT

Assessee Denied Deduction u/s 80P(2) Due to Operations Spanning Multiple Taluks, Violating Clause 80P(4) Criteria.
October 22, 2018 Case Laws Income Tax AT

Disallowance of Commission and Incentives Lacks Evidence, Based on Speculation Without Adverse Material by Assessing Officer.
October 22, 2018 Case Laws Income Tax AT

No Penalty Imposed u/s 271AAA for Assessee Who Surrendered Income Without Specific Query on Income Source.
October 22, 2018 Case Laws Income Tax AT

TPO Incorrectly Assumes No Expense Allocation to Homebase Segment; Appellant Provided Details, No Additions Made.
October 22, 2018 Case Laws Income Tax AT

Assessee Can Offset Speculation Loss Against Delivery-Based Profit u/s 73 of Income Tax Act.
October 22, 2018 Case Laws Income Tax AT

Loan Funds Misused: High-Interest Loans Transferred to Group Concerns at Lower Rates, Section 36(1)(iii) Addition Confirmed.
October 22, 2018 Case Laws Income Tax AT

Choosing the Most Appropriate Method for Arm's Length Price: CUP vs. TNMM in Transfer Pricing, Rule 10B(1)(a)(i.
October 22, 2018 Case Laws Income Tax AT

Interest from Surplus Funds Not Added to Income, Deducted from Pre-Operative Expenses Instead.
October 22, 2018 Case Laws Income Tax AT

Section 10AA Tax Deductions Apply to Trading Activities Involving Import for Re-export, Per Rule 76 of SEZ Rules 2006.
October 22, 2018 Case Laws Income Tax AT

Assessee Can Claim Deduction u/s 10B Without Subtracting Partner Interest and Remuneration in Income Tax Calculations.
October 22, 2018 Case Laws Income Tax AT

Section 56(2)(vii)(b)(ii) Income Tax Act: No application to property transactions completed in the preceding year.
October 22, 2018 Case Laws Income Tax AT

Factory Shed Sale Exempt u/s 54F: Long-Term Asset Status Overrides Short-Term Gain Classification.
October 22, 2018 Case Laws Income Tax AT

No TDS required u/s 192 if no perquisites paid; assessee company not in default for non-deduction.
October 22, 2018 Case Laws Income Tax AT

Assessee Must Deduct Tax at Source on Premiums to Non-Resident Reinsurers u/s 40(a)(i) of Income Tax Act.
October 22, 2018 Case Laws Income Tax AT

Section 56(2)(viib) Examined: No Additions for Share Application Money in Family Arrangement, Corporate Veil Intact.
October 22, 2018 Case Laws Income Tax AT

Unexplained Gifts: No Extra Income Added Without Incriminating Material Found in Section 153A Search Assessment.
October 22, 2018 Case Laws Income Tax AT

Taxpayer Denied Deduction Due to 31-Day Late Filing; Compliance with Section 80AC Required for Section 80IA Benefits.
October 22, 2018 Case Laws Customs HC

Court Allows Garnet Export if Petitioner Proves Legal Sourcing of Beach Sand Minerals.
October 22, 2018 Case Laws FEMA AT

Appeals Dismissed for Delay u/s 19 of FEMA Due to Insufficient Cause for Several Years' Delay.
October 22, 2018 Case Laws Indian Laws HC

Cheque Dishonor Case u/s 139 Highlights Need for Leniency for Female Accused While Balancing Complainant's Interests.
October 22, 2018 Case Laws Service Tax AT

Revenue's Show Cause Notices for Differential Tax Demand Exceed Authority; Reassessing Already Reassessed Periods.
October 22, 2018 Case Laws Central Excise HC

High Court Can Hear Appeals on Central Excise and Customs Act Tribunal Orders; Must File Based on Dispute Location.
October 22, 2018 Case Laws Central Excise HC

Tribunal Rules No Cash Refund for Unused Education Cess Credits for Appellant Under Tax Regulations.
October 20, 2018 Case Laws GST AAR

GST Applies to Sale of Under-Construction Commercial Property as 'Supply of Service' per CGST Act, Schedule II, Clause 5(b).
October 20, 2018 Case Laws GST AAR

GST Rate Cut: Electrical Wiring Harness Now 18% Under HSN 85443000 Since Nov 15, 2017.
October 20, 2018 Case Laws GST AAR

Input Tax Credit Allowed for CGST and SGST on Brokerage for Renting Property; Can Offset Output Tax Payable.
October 20, 2018 Case Laws GST AAR

Plastic Agricultural Seedling Trays Classified Under CTH 39269099; Subject to 9% CGST and 9% SGST Rates.
October 20, 2018 Case Laws GST AAR

Event Management Support in Goa for Maharashtra Entity: 18% IGST u/s 12(7)(i) for Interstate Services.
October 20, 2018 Case Laws GST AAR

Solar Power Plant Contract Classified as "Works Contract Services" Under SAC 9954; Subject to 18% IGST or 9% CGST/SGST.
October 20, 2018 Case Laws GST AAR

Quartz Powder Taxed at 5% GST Under HSN Code 2806; Includes 2.5% CGST and 2.5% SGST.
October 20, 2018 Case Laws GST AAR

Building and Mounting Body on Chassis Classified as Service Supply with 18% GST Under HSN 9988.
October 20, 2018 Case Laws Income Tax HC

Assessment Reopening u/s 145A Not Allowed for Assessing Officer Based on Opinion Change Alone.
October 20, 2018 Case Laws Income Tax HC

ITAT Overrules CCIT: Approval u/s 10(23C)(vi) Granted Despite Absence of Dissolution Clause in Trust's Documents.
October 20, 2018 Case Laws Income Tax HC

Court Disallows 50% Commission Expenses Due to Lack of Details Preventing Verification by Revenue Authorities.
October 20, 2018 Case Laws Income Tax AT

Section 80G Deduction Allowed for Donations by Demerged Division Merged with Assessee's Company.
October 20, 2018 Case Laws Income Tax AT

Assessee's Claim for Gross Profit Addition Denied Due to Lack of Evidence for Unaccounted Purchases.
October 20, 2018 Case Laws Income Tax AT

Section 80IB Deduction Allowed: Non-communication of Occupancy Certificate Refusal Equals Approval.
October 20, 2018 Case Laws Income Tax AT

No Penalty for Late e-TDS Filing Due to Software Glitches u/s 272A(2)(K.
October 20, 2018 Case Laws Income Tax AT

Assessing Officer's reasons for reopening assessment u/s 147 deemed inadequate; lacks sufficient grounds for further examination.
October 20, 2018 Case Laws Income Tax AT

Court Confirms Disallowance of 25% of Foreign Travel Expenses After Initial 50% Rejection by Lower Authorities.
October 20, 2018 Case Laws Income Tax AT

CBDT directs officers to focus on evidence, avoid coercing income admissions during searches; statements alone aren't sustainable.
October 20, 2018 Case Laws Income Tax AT

Books Rejected: Taxable Income Must Be Estimated Without Adding Disallowed Expenses for Sales/Purchases Reporting Discrepancies.
October 20, 2018 Case Laws Income Tax AT

No Penalty u/s 271E for Cash Loan Used for Father's Medical Treatment Due to Humanitarian Grounds.
October 20, 2018 Case Laws Money Laundering AT

Banks Secure Right to Recover Defaulted Loans Despite Provisional Attachment Under PMLA; Court Decree Finalized.

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